BASIC INFRASTRUCTURE FOR INCLUSIVE GROWTH IN THE NORTHEASTERN PROVINCES SECTOR PROJECT

Basic Infrastructure for Inclusive Growth in the Northeastern Provinces Sector Project (RRP VIE 49026-002) BASIC INFRASTRUCTURE FOR INCLUSIVE GROWTH IN THE NORTHEASTERN PROVINCES SECTOR PROJECT FINANCIAL MANAGEMENT ASSESMENT PREPARED FOR ASIAN DEVELOPMENT BANK BY ADB PPTA 8957 APRIL 2017 CURRENCY EQUIVALENTS (23 May 2017) Currency Unit VND 22,650 Ð1 – = = Viet Nam Dong Ð USD $1 $0.0004 ABBREVIATIONS ADB ADF ARVCs DMF DOF ERR FMA FNEP GFMIS IFAD JICA JV MPI MTBF NA N/A OCR ODA OM PIU PMU PPC PPMU PPTA RBL SIDA TABMIS VAR VBARD VDB VPSAS WACC WB Asian Development Bank Asian Development Fund Agricultural and Rural Value Chains Design and Monitoring Framework Department of Finance Economic Rate of Return Financial Management Assessment Four North Eastern Province(s) General Financial Information System International Fund for Agricultural Development Japanese International Cooperation Agency Joint Venture Ministry of Planning and Investment Medium Term Budget Framework National Assembly Not Applicable Ordinary Capital Resources Overseas Development Assistance Operations Manual (ADB) Project Implementation Unit Project Management Unit Provincial People’s Committee Project Preparation Monitoring Unit Project Preparation Technical Assistance Results Based Lending Swedish International Development Cooperation Agency Treasury Automated Management Information System Vietnamese Accounting Regulations Vietnam Bank for Agriculture and Rural Development Vietnam Development Bank Viet Nam Public Sector Accounting Standards Weighted Average Cost of Capital World Bank CONTENTS I EXECUTIVE SUMMARY II FINANCIAL MANAGEMENT ASSESSMENT A Introduction B Project Description C Sector Modality D FMA Methodology E Review of Country Governance Risk Assessment-Viet Nam F FMAQ Assessment and Risk Analysis G Project Financial Management System H Executing and Implementing Agencies I Funds Flow Mechanism J Personnel K Accounting Policies and Financial Reporting L Budgeting System M Safeguard of Assets N Internal and External Audit O Reporting and Monitoring P Information Systems Q Financial Capacity Assessment Results III APPENDIXES A Appendix 1: BIIG1 Project Organization Chart B Appendix 2: Flow of Funds and Relending Arrangement C Appendix 3: Note on State and Provincial Budgeting D Appendix 4: Note on Public Debt at Provincial Level E Appendix 5: Provincial Financial Management F Appendix 6: provincial financial management assessment questionnaire G Appendix 7: People Met 6 8 11 12 12 12 13 14 15 15 15 15 16 19 19 20 21 23 25 43 110 Page Tables: Table 1: Financial Management Action Plan Table 2: Summay Cost Estimates Table 3: Summary Financing Plan Table 4: Inherent Risk Assessment Table 5: Control Risk Assessment 10 Table 6: Financial Capacity Assessment 16 Table 7: Capacity Building and Training Summary 17 Table 8: Public Debt by Province 24 Table 9: Proposed Staff for Bac Kan PMU 28 Table 10: Proposed Staffing for Ha Giang PMU 32 Table 11: Proposed Staffing for Cao Bang PMU 36 Table 12: Proposed Staffing for Lang Son PMU 41 Figures: Figure 1: PMU Structure 19 Figure 2: Project Funds Flow Chart 20 Figure 3: Proposed Bac Kan PMU Structure 27 Figure 4: Proposed Ha Giang PMU Structure 32 Figure 5: Proposed Cao Bang PMU Structure 36 Figure 6: Representative Budget Representation 39 Figure 7: Proposed Lang Son PMU Structure 41 I EXECUTIVE SUMMARY The financial management assessment (FMA) was conducted in accordance with ADB’s Guidelines for the Financial Management and Analysis of Projects (2015), Financial Due Diligence: A Methodology Note, and Technical Guidance Note: Financial Management Assessment The FMA considered the financial management capacity of the four Executing Agencies (EA) Bac Kan Provincial Peoples Committee (PPC), Cao Bang PPC, HA Giang PPC, and Lang Son PPC and their delegated project owners (Implementing Agencies – [IA]) the Department of Planning and Investment (DPI) and their Project Management Unit (PMU) The assessment covered provincial debt head space, fund-flow arrangements, staffing, accounting and financial reporting systems, internal and external auditing arrangements, and financial information systems The objective of the FMA is to ensure that the EAs and the IAs of the Basic Infrastructure for Inclusive Growth in the Northeastern Provinces Sector Project (Project) are technically, managerially, and financially capable of efficiently and effectively implementing the proposed project Specifically, the FMA is carried out to (i) determine whether the financial management arrangements are sufficient to justify the loan approvals, (ii) identify financial management development needs that should be addressed during project implementation, and (iii) confirm that the financial management arrangements are sustainable The overall FMA is presented in the context of ADB’s sector modality for the Project The financial assessment uses the details of the representative subproject feasibility studies1 as well as the proposed financial structure and management of the Project Each IA has a short list of subprojects for output (roads/transport) and output (rural domestic water supply [RDWS]), with a total of 15 road subprojects and water supply subprojects In Lang Son province, high value Agricultural and Rural Value Chains (ARVCs) were identified for output The assessment identified the main financial management risks as: (i) implementation risk - lack of familiarity with ADB sector project subproject processing procedures, disbursement procedures and requirements, leading to delays in project implementation, (ii) compliance risk lack of familiarity with ADB financial management requirements, particularly on accounting, reporting and auditing, which may delay project reporting and hamper the early identification of issues on the use of loan proceeds, (iii) financing risk – delays in the provision of or inadequate counterpart funding which could delay project implementation, and (iv) operational risk inadequate experience in the necessary capacity for post construction operation and managment that could impact project progress and quality of the services to be provided after project completion The overall financial management risk-rating of the project before considering mitigating measures is high The identified financial management risks will be closely monitored during project implementation The financial management action plan is as follows: Under ADB OM (para 3.), where the outputs of a project can be quantified but not valued, economic efficiency can be assessed in terms of cost-efficiency alone Table 1: Financial Management Action Plan Potential Risk Event Inadequate systems accounting Inadequate Staffing systems Inadequate accounting staff in government agencies Non-availability of qualified consultant staff Inadequate internal control systems Counterpart management Weak external control fund Suggested Action Assessment of accounting systems and recommendation for implementing and/or upgrading of accounting software and operating manuals for timely production of accounts as per national accounting standards Assure DPI and PMU accounts are kept separately Confirmation of institutional structures and staffing qualifications and positions and recommendations for institutional and staffing systems as agreed in the PAM Completion of identification and posting of adequate government staff including at least qualified financial management and accounting staff in each PMU as per institutional structure agreed with Government in the PAM Completion of recruitment of loan implementation consultant’s accounting staff Development of an operations manual including control systems and internal audit procedures, if relevant Confirmation of project budget management system to manage funds flows for counterpart funds from provincial governments budget to the project Recruitment of external auditors in a timely fashion to audit project accounts as agreed in the PAM Capacity building for staff (enclosed separately below) Target Date for Implementation Responsibility month before effectiveness EAs/IAs One month after loan agreement signing EAs/IAs One month after loan effectiveness EAs/IAs Upon loan agreement signing EAs/IAs One month before loan effectiveness EAs/IAs One month before loan signing EAs/IAs Three months after loan effectiveness EAs/IAs Lack of experience in ADB Within 12 months of EAs/IAs funded projects and the loan effectiveness required documentation and procedures ADB = Asian Development Bank, DPI = department of planning and investment, EA = executing agency, IA = implementing agency, PAM = project administration manual, PMU = project management unit It was agreed that the EAs and IAs will build capability by (i) setting up clear institutional arrangements as well as coordination mechanisms amongst the four provinces; (ii) completing staff deployment in appropriate financial management positions; (iii) ensuring each PMU has access to English language support; (iv) developing methodologies for managing cost escalation risks; (v) the need to monitor the risk of lags in foreign exchange movement that erode forecast currency devaluation under purchasing price parity (PPP) cost estimation assumptions resulting in financing shortfalls; and (vi) of undertaking more training, particularly on ADB policy and procedures II A FINANCIAL MANAGEMENT ASSESSMENT Introduction The FMA considered the financial management capacity of the four EAs being Bac Kan PPC, Cao Bang PPC, HA Giang PPC, and Lang Son PPC and their delegated project owners (IAs) the DPIs and the PMUs that will be established for Project implementation The assessment covered Provincial debt head space, funds-flow arrangements, staffing, accounting and financial reporting systems, internal and external auditing arrangements, and financial information systems The assessment considered ADB’s Country Partnership Strategy 2016-2020 (CPS), and the FMA questionnaire completed by the EA and IAs with the support of PPTA consultants B Project Description The Basic Infrastructure for Inclusive Growth in the Northeastern Provinces Sector Project (Project) supports the four northeastern provinces (FNEP) of Bac Kan, Cao Bang, Ha Giang and Lang Son, an area of 27,801 km2, with a 2014 population of 2.36 million consisting largely of ethnic minorities, who are among the poorest and remotest in Viet Nam The five-year decentralized, provincially managed, multi-sector project will carry out locally prioritized infrastructure subprojects, that will support FNEP economic connectivity and improve rural living standards, through better: (i) interprovincial links and rural inclusiveness by upgrading provincial and district roads; (ii) rural domestic water supply (RDWS); (iii) agricultural and rural value chains (ARVC); and (iv) implementation of provincial infrastructure asset management systems The project is estimated to cost $183.3 million Detailed cost estimates by expenditure category and by financier are included in the project administration manual (PAM) Project investments includes civil works on roads, and RDWS, ARVC infrastructure, detailed design, construction supervision and project management, safeguards and feasibility studies Table 2: Summary Cost Estimates ($ million) Item A B C Amounta Base Costb FNEP Road Network Connectivity Improved Rural Water Supply Improved ARVC Infrastructure in Lang Son Province Improved Decentralized Public Asset Management Processes Implemented Project Management Subtotal (A) Contingenciesc Financial Charges During Implementationd Total (A+B+C) 118.0 20.7 15.5 2.0 5.7 161.9 15.0 4.4 183.3 a The Government of Viet Nam will finance taxes and duties on expenditures incurred through the use of counterpart funds; and ADB will finance taxes and duties incurred though the use of ADB Loans b In 2017 (March) prices, exchange rate as of 16 January 2017 c Physical contingencies computed at 10% for civil works; and equipment 10% and 0% for consulting services Price contingencies computed at average of 1.5% on foreign exchange costs and 5% on local currency costs; includes provision for potential exchange rate fluctuation under the assumption of a purchasing power parity exchange rate d Interest during project implementation for the concessional ordinary capital resources loan has been computed at the rate of 2.0% p.a FNEP = four northeastern provinces; ARVC = agricultural and rural value chain Source: Asian Development Bank 10 The government has requested (i) a concessional loan of $150 million from ADB’s ordinary capital resources to help finance the project The concessional loan will have a 25-year term, including a grace period of years; an interest rate of 2.0% per year during the grace period and thereafter; and such other terms and conditions set forth in the draft loan and project agreements 11 The ADB loans will finance infrastructure development including road works, RDWS, ARVC infrastructure, construction supervision, and independent audit including applicable taxes and duties on ADB financed expenditures The government will fund $33.3 million to assist implementation, including detailed design, project management, land acquisition and resettlement costs, loan implementation consulting services, and taxes and duties on government-funded items Table 3: Summary Financing Plan Source Asian Development Bank Ordinary capital resources (concessional loan) Government Total Amount ($ million) 150.0 150.0 33.3 183.3 Share of Total (%) 81.8 18.2 100.0 Source: Asian Development Bank 12 The government will provide to the FNEP concessional loan proceeds by (a) budgetary grant transfers; and (b) relending to the FNEP under subsidiary loan agreements upon terms and conditions satisfactory to ADB The FNEP will sign sub-loan agreements equivalent to 10% of the ADB concessional loan proceeds whilst the remaining 90% is treated by the government as a grant to each province The sub-loan agreements will have the same terms and conditions as the original ADB loan.2 C Sector Modality 13 Under the sector project modality concept, ADB loan approval is based on a subset of indicative or representative subprojects, that represent the range of likely investments from an existing government sector plan, and then uses these representative subprojects for the feasibility studies (FS) The ABD requires a policy framework to be in place for sector projects with a supporting sector level plan and sufficient capacity to implement the plan The PPTA assessed the FNEP policy and planning framework to be strong whilst capacity is adequate but needing ongoing strengthening 14 Under the sector project modality, the feasibility is based on (i) due diligence of representative subprojects, (ii) FS of the representative subprojects, and (iii) a physical target plan being the long list of proposed subprojects, and whether the overall loan can be accommodated The residual finance is then allocated to the remaining subprojects derive from the sector plans that have been screened by the PPTA and included on the long list For these non-representative (additional) subprojects, each PMU will complete and update the subproject FSs and will ensure the application of ADB safeguard framework conditions for land resettlement and acquisition, affected persons, environmental management framework, gender action plan and ethnic minority development frameworks prepared during the PPTA D FMA Methodology 15 The PPTA utilized the following methodology for the financial management assessment: • • • • • • • • • E Prepare FMAQ for the EA and IAs; Request the EA and IAs complete the FMAQ; Review submitted FMAQ; Prepare organization charts; Prepare flow of funds diagram; Assess risk situation; Identify control and inherent risks; Prepare draft action plan for financial management; Prepare Financial Management Assessment Report Review of Country Governance Risk Assessment-Viet Nam 16 To date no country goverenance assessment for Viet Nam has been completed The ADB Country Programming Strategy 2016 2020 identifies the following finance management risks for the current program implementation period with the proposed priorities 17 Public financial management risks The identification and mitigation of fiduciary risks related to procurement planning, budgeting, contract administration, and monitoring at all levels Sustainability risks to public infrastructure assets are increasingly due to ongoing weakness in public asset management No governance related risk is identified The breakdown of financing by province is detailed in the PAM 18 Procurement risks within the ADB portfolio continue to be high due to the opportunities for corruption arising from (i) the proliferation of small consulting and project contract packages to reduce, (ii) preventing inadequate budgets for competent oversight (particularly with respect to design and construction supervision packages), (iii) persistent delaying of technical consultant recruitment resulting in weaker designs and lowered standards, and (iv) the need to actively manage the quality of consultant input and their outputs F FMAQ Assessment and Risk Analysis 19 The risk assessment considered the staffing, internal control, accounting and reporting policies and procedures, and auditing standards and arrangements of the EA and IAs Based on the assessment, the overall project financial management pre-mitigation risk is high Inherent Risk 20 Inherent risk is the susceptibility of the project financial management system to factors arising from the environment in which it operates, such as country rules and regulations and project management entities and the political economy of their working environment Table 4: Inherent Risk Assessment Risk type Risk Assessment Risk Description Country-specific H Incomplete and unclear fiscal decentralization, debt management and proposed public finance reforms result in a lack of certainty and clarity regarding internal controls, reporting, and procurement transparency Mitigation Measures Counterpart fund requirements defined by local covenant are Debt management agreements to be signed prior to approval of Government Investment Plan approval Contracted skills included Implementation Consultancy in loan Financial and procurement skills at provincial level are weak and face a challenge to keep up to date with reforms Entity-specific H Delay project implementation due to lack of familiarity with ADB disbursement procedures and requirements Decentralized lending with PPC and IA staff that have no executing agency experience for mobilizing funds, reimbursement procedures Further the Government procedures for ODA fund release and the requirement for provincial portfolio benchmarks to be achieved may delay the project access to funds whilst Sl/ No Topic/Chủ đề Response/Tr ả lời BAC KAN 6.1 Dự án có chuẩn bị điều khoản tham chiếu chấp nhận cho kiểm toán dự án hàng năm hay khơng? Những điều khoản trí thảo luận với quan chủ quản dự án (EA) cơng ty kiểm tốn độc lập chưa? Has the project prepared acceptable terms of reference for an annual project audit? Have these been agreed and discussed with the EA and the auditor? Có Yes 6.1 Kiểm tốn dự án có định vấn đề gì hồn thành sẵn có ghi chép tài liệu hỗ trợ không? Has the project auditor identified any issues with the availability and completeness of records and supporting documents? Có Yes 6.1 Kiểm tốn viên độc lập có đầy đủ kiến thức hiểu biết hướng dẫn Will have Response/Trả lời CAO BANG Respons e/Trả lời LANG SON Đến chưa có Not prepared yet Respons e/Trả lời HA GIANG Kiểm toán nhà nước State Audit Nt Nt Đến chưa có Not prepared yet Nt Nt Đến chưa có Not yet Dự án giai đoạn chuẩn bị nên chưa thực Project under preparation, so not applied yet 98 Sl/ No Topic/Chủ đề Response/Trả lời CAO BANG Response/Tr ả lời BAC KAN Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG Nt Đến chưa có Not yet Nt Đến chưa có Not yet trình tự thủ tục ADB, bao gồm hướng dẫn thủ tục giải ngân (ví dụ LDH) khơng? Does the external auditor have sufficient knowledge and understanding of ADB’s guidelines and procedures, including the disbursement guidelines and procedures (i.e., LDH)? 6.1 Có kiến nghị đề kiểm toán viên báo cáo trước thư đề cập vấn đề quản lý mà chưa thực không? Are there any recommendati ons made by the auditors in prior audit reports or management letters that have not yet been implemented? Không No 6.1 (cho dự án thứ hai dự án tiếp theo) Những báo cáo kiểm tốn cũ hồn thành chưa, kiểm tốn có định đầy đủ nghĩa vụ hiệp định vốn vay Các báo cáo kiểm toán cũ hồn thành Khơng xảy vấn đề gì quan trọng đáng lưu ý trình xem xét báo cáo tài dự án kiểm tốn Chưa thực hiện, thực triển khai dự án đáp ứng theo yêu cầu ADB No Will be applied when project start and applied ADB requirements chưa có 99 Sl/ No 7.1 Topic/Chủ đề Response/Tr ả lời BAC KAN khơng? Có vấn đề gì quan trọng đáng lưu ý trình xem xét báo cáo tài dự án kiểm toán báo cáo kiểm toán liên quan chưa đề cập không? [For second or subsequent projects] Were past audit reports complete, and did they fully address the obligations under the loan agreements? Were there any material issues noted during the review of the audited project financial statements and related audit report that have remained unaddressed? The old audit reports completed No serious problems happen during the review of project financial report which audited Response/Trả lời CAO BANG Respons e/Trả lời LANG SON Đến chưa có Not yet Báo cáo giám sát Reporting and Monitoring Các báo cáo tài có chuản bị cho đơn vị không ? Are financial statements Respons e/Trả lời HA GIANG Có Yes Theo chuẩn mức kiểm tốn quốc gia, chuẩn mức kiểm toán quốc tế thì tùy theo yêu cầu nhà tài trợ/follow the national auditing standards, the international auditing standards would be followed as requested by donors - Có/ Yes Có/Yes 100 Sl/ No Topic/Chủ đề Response/Trả lời CAO BANG Response/Tr ả lời BAC KAN Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG Có/Yes Có/Yes Chưa thực Not yet Có/Yes prepared for the entity? 7.2 báo cáo tài có chuẩn bị cho đơn vị thực không Are financial statements prepared for the implementing unit? Có Yes 7.3 Báo nhiêu lâu phải lập báo cáo tài chính? báo cáo có chuẩn bị kịp thời phục vụ cho cơng tác quản lý để đưa định ? What is the frequency of preparation of financial statements? Are the reports prepared in a timely fashion so as to useful to management for decision making? Có.Báo cáo tài lập hàng năm Có thể lập định kỳ hàng tháng/quý theo yêu cầu quản lý Yes Financial report are produced annually Can be prepared periodic monthly or quarterly 7.4 Hệ thống báo cáo cần áp dụng để báo cáo dự án không? Does the reporting system need to be adapted to report on the project reporting? Có Yes nt Nt Chưa thực Not yet 7.5 Dự án thành lập trách nhiệm báo cáo quản Có Yes nt Nt Nt - Có/ Yes Chưa thực hiện, thực triển khai dự án đáp ứng theo yêu cầu ADB No Will be applied when project start and applied ADB requirements 101 Sl/ No Topic/Chủ đề Response/Trả lời CAO BANG Response/Tr ả lời BAC KAN Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG lý tài có quy định loại báo cáo chuẩn bị ,nội dung báo cáo, mục đích báo cáo chưa? Has the project established financial management reporting responsibilities that specify the types of reports to be prepared, the report content, and purpose of the reports? 7.6 Các báo cáo tài có sử dụng quản lý không ? Are financial management reports used by management? Có Yes nt Nt Nt 7.7 Các báo cáo tài có so sánh chi tiêu thực tế với với ngân sách, hoạt động phân bổ không “ Do the financial reports compare actual expenditures with budgeted and programmed allocations? Có Yes nt Nt Nt 102 Sl/ No Topic/Chủ đề Response/Tr ả lời BAC KAN 7.8 Các báo cáo tài chuẩn bị nào? Các báo cáo chuẩn bị trực tiếp hệ thống kế toán tự động hay chuẩn bị phương pháp khác bảng tính? How are financial reports prepared? Are financial reports prepared directly by the automated accounting system or are they prepared by spreadsheets or some other means? Cả hai, đối chiếu với Both ways, and compare each other 7.9 Hệ thống tài có lực kết nối thơng tin tài với tiến độ thực tế dự án không? Nếu hệ thống riêng biệt sử dụng để thu thập biên soạn lại liệu thực tế, cần thực kiểm soát để giảm thiểu nguy việc không đồng liệu thực tế với liệu tài chính? Có Yes Response/Trả lời CAO BANG nt Respons e/Trả lời LANG SON Nt Respons e/Trả lời HA GIANG Nt Có Yes Nt - Có/ Yes Does the financial system have 103 Sl/ No Topic/Chủ đề Response/Trả lời CAO BANG Response/Tr ả lời BAC KAN Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG Có Yes Có Yes the capacity to link the financial information with the project's physical progress? If separate systems are used to gather and compile physical data, what controls are in place to reduce the risk that the physical data may not synchronize with the financial data? 7.1 Đơn vị có kinh nghiệm thực dự án nhà tài trợ, đồng tài trợ vốn, hay đối tác phát triển khác không? Does the entity have experience in implementing projects of any other donors, co-financiers, or development partners? Có Yes - Có/ Yes Hệ thống thơng tin Information Systems Có Yes Dự án giai đoạn chuẩn bị nên chưa thực Project under preparation, so not applied yet 8.1 Công tác báo cáo kế tốn tài có sử dụng thơng qua ứng Có Yes Có Yes - Có/ Yes 104 Sl/ No Topic/Chủ đề Response/Trả lời CAO BANG Response/Tr ả lời BAC KAN Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG Theo yêu cầu Accordin g to needs Có Yes dụng máy tính khơng? Is the financial accounting and reporting system computerized? 8.2 8.3 8.4 Nếu vi tính hóa phần mềm có sẵn hay lập theo yêu cầu? If computerized, is the software off-the-shelf, or customized? Có sẵn Off the shelf Phần mềm máy tính độc lập hay tích hợp sử dụng tất phòng ban trụ sở đơn vị trường Is the computerized software standalone, or integrated and used by all departments in the headquarters and field units using modules? Phần mềm tích hợp Tại đơn vị có máy chủ máy trạm, định kỳ chuyển liệu từ đơn vị Sở Tài Intergrated software At the unit which has host computer, and stations, the data are transferred periodicly to the Provincial Financial Department Dữ liệu tài dự án tích hợp với tồn liệu tài nào? Điều có thực thơng qua mơ đun hệ thống tài doanh nghiệp với Dữ liệu tài dự án tích hợp chung với liệu tài theo dõi Sở Tài Chuyển đổi liệu tự động Project data are intergrated to financial Theo yêu cầu Will follow the requirements Theo yêu cầu Accordin g to needs This is no answer meaning actually that they have both Nt Nhập thủ công Manual Hiện nhập thủ công Currently manual entry 105 Topic/Chủ đề Response/Tr ả lời BAC KAN chuyển đổi liệu tự động, hay nhập liệu thủ cơng? How are the project financial data integrated with the entity financial data? Is it done through a module in the enterprise financial system with automatic data transfer, or does it entail manual entry? data managed by DOF 8.5 Phần mềm máy tính có sử dụng trực tiếp để tạo báo cáo tài định kỳ khơng? Hoặc có đòi hỏi phải có Is the computerized software used for directly generating periodic financial statements, or does it require manual intervention and use of Excel or similar spreadsheet software? Có Yes 8.6 Hệ thống cung cấp báo cáo cần thiết cách tự động không? Can the system automatically Có Yes Sl/ No Response/Trả lời CAO BANG Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG Chưa thực Not apply Chưa thực Not impleme nted Nhập thủ công Manual nt Nt Chưa thực Not impleme nted 106 Sl/ No Topic/Chủ đề Response/Trả lời CAO BANG Response/Tr ả lời BAC KAN Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG produce the necessary project financial reports? 8.7 Các nhân viên dự án có đào tạo chương trình phù hợp hằm trì hệ thống không? Is the staff adequately trained to maintain the system? Có Yes nt Nt Nt 8.8 Liệu Sơ đồ tổ chức quản lý hệ thống thực có đảm bảo liệu bí mật , sẵn 107ang tồn vẹn Do the management, organization and processes and systems safeguard the confidentiality, integrity and availability of the data? Có Yes nt Nt Nt 8.9 Có hỗ trợ lưu trữ số liệu khơng? Are there backup procedures in place? Có Yes nt Nt Nt 8.1 Miêu tả quy trình lưu trữ :trực tuyến, lưu , lưu trữ sảy cháy, thiên tai động đất Describe the backup Có hệ thống lưu liệu Back up system for data storage Nt Nt nt 107 Sl/ No Topic/Chủ đề Response/Tr ả lời BAC KAN Response/Trả lời CAO BANG Respons e/Trả lời LANG SON Respons e/Trả lời HA GIANG procedures – online storage, offsite storage, offshore storage, fire, earthquake and calamity protection for backups 108 Supporting Documents/tài liệu hỗ trợ REQUESTED FOR SUBMISSION BY EACH PROVINCE: Financial regulations, standards or pronouncement used by the project/entity/Chính sách tài chính, chế độ thông báo đơn vị sử dụng Information concerning the legal and organizational structure of the entity/Các thông tin liên quan tới tính pháp lý cấu tổ chức đơn vị Extracts or copies of important legal documents, agreements, or minutes/ trích dẫn chép tài liệu quan trọng, đồng ý biên Information concerning the sector, economic and legislative environment within which the entity operates/ thông tin liên quan kinh tế môi trường pháp lý phạm vị hoạt động đơn vị Evidence of consideration of the work of the Internal Auditor (if applicable) and conclusions reched/Bằng chứng mà kiểm toán lấy làm để đánh giá công việc kết luận Draft format of the financial statements produced by the project/entity/ bảng biểu mẫu báo cáo tài đơn vị Copies of communications/ Các loại thơng tin từ nhà tài trợ , phủ ( thư từ ) mà đơn vị dựa vào để có định quản lý tài Chart of Accounts/ sơ đồ kế toán hạch toán Project or entity Financial Management Manual/ sổ tay quản lý tài Audit terms of reference/ điều khoản giao việc kiểm toán Terms of reference and curriculum vitae for key financial and accounting personnel/ điều khoản giao việc lý lịch kinh nghiệm vị trí quản lý tài kế tốn chủ chốt Operational manual/ sổ tay hướng dẫn Copy of most recent audit report (if applicable)/ copy báo cáo kiểm toán gần ( áp dụng ) 109 G Appendix 7: People Met Bac Kan Mr Tran Cong Hoa Deputy Director of DPI Mr Luong Van Thong Head of External Economic Division, DPI Mr Ha Anh Tuan Deputy Head of External Economic Division, DPI Mr., Trieu Duc Thong Head of Administrative Division, PPMU Ms Tran Thi Phuong Thanh Staff of General Division of DPI Ms Ha Thi Mai Anh Staff of Science, education, cultural and social Division of DPI Ms Hoang Thi Le Trinh Staff of External Economic Division Ms Tran Thi Thu Hien Staff of General Division of DPI Mr Nguyen Do Lich PMU of Department of Transport (DOT) Mr Nguyen Duy Luong PPMU Ms Nguyen Thi Thoa Deputy Director of Bac Kan Water Supply Company Ms Hoang Thi Hang Deputy Director of Department of Finance (DOF) - 0912912393 Ms Dinh Nguyet Anh Deputy Division Head of Invesment Division (DOF)- 0912557225 Ms Nong Thi Hien Deputy Division Head of Budget Management Division (DOF) 0985937028 Mr Nguyen Quang Huy Deputy Director of Provincial State Treasury (PST) Mr Duong Cong Dinh PST Mr Nong Van Tuyen PST Mr Nong Thai Dinh Director of Lien Viet Post Bank Branch in Bac Kan Ms Hai Accountant of Lien Viet Post Bank Branch in Bac Kan Mr Hiep Credit staff of Lien Viet Post Bank Branch in Bac Kan Ha Giang Mr Nguyen Tien Loi Head of External Economic Division, DPI Ms Dao Le My Staff of External Economic Division, DPI 111 Ms Phung Thi Hoa Vice Director of Department of Finance (DOF) Ms Mai Thuy Phuong Staff of DOF Mr Le Trung Khanh Deputy Director of Provincial State Treasury (PST) Ms Nguyen Thanh Huyen Deputy Division Head of Expenditure Control, PST Mr, Nguyen Hong Division Head of Viet Nam Development Bank (VDB) 0982163479 Head of Financial Division of Hoang Su Phi District – Mr Bui Anh Tien 0912479706 Mr Nguyen Anh Tuan Staff of Financial Division of Hoang Su Phi District 0917399888 Mr Trinh Ba Huan Deputy Director of Water Supply Center in Hoang Su Phi District 0915605356 Cao Bang 1.Mr Vu Dinh Quang Deputy Director of Cao Bang DPI Mr Hoang Trung Kien Deputy Head of External Economic Division – Cao Bang DPI Mr Doan Duc Diep Expert of External Economic Division – Cao Bang DPI Ms Luu Tuyet Nga Expert of External Economic Division – Cao Bang DPI Ms Mac Thanh Tam Head of External Economic Division – Cao Bang DPI Ms Hoang To Quyen Director of Cao Bang Finance Department (DOF) Ms Nguyen Thi Ngoc Hoa Deputy Head of Budget Planning Division – DOF Ms Pham Thi Hong Thuy Head of Investment Division – DOF Mr Trieu Hong Cu Deputy Director of Cao Bang State Treasury 10 Ms Hoang Thi Tuyen Head of Expenditure Control of Cao Bang State Treasury 11 Mr Luong Xuan Truong Deputy Director of Cao Bang VDB 12 Ms Nong Thi Thu Head of Credit Division – VDB 13 Ms Nong Thi Dung Head of Expenditure Control Division – VDB 14 Ms Be Thi Nguyet Deputy Head of Financial and Accounting Division – VDB 112 Lang Son Ms Duong Thi Hoan Head of External Economic Division, Deputy director of PPTA PMU – DPI Ms Hua Thi Hang Deputy Head of Procurement Division – DPI Ms Hua Thi Giang Deputy Head of Collective and Private Economic Division – DPI Mr Nguyen Van Luc Deputy Head of Development Investment Division – DOF Ms Hoang Thi Nuong Deputy Head of Budget Management Division – DOF Ms, Nguyen Hong Tam Officer of Budget Management Division – DOF Ms Luong Thi Hong Thuy Head of Budget management Division - DOF Mr Dang Van Thuong Head of Expenditure Control, Lang Son State Treasury Ms Chu Thi My Nghe Deputy Head of Expenditure Control, Lang Son State Treasury 10 Ms Nguyen Thi Chuc Deputy Director of Lang Son Viet Nam Development Bank (VDB) 11 Mr Bui Quang Tien Deputy Head of Credit Division – Lang Son VDB 12 Ms Nguyen Thuy Diep Deputy Head of General Division – Lang Son VDB 13 Mr Nong Viet Cuong Deputy Head of General and Planning Division – Lang Son DPI